Local Government Finance Act 1992

[F152ZCDetermination of whether increase is excessiveE+W

(1)The question whether an authority's relevant basic amount of council tax for a financial year (“the year under consideration”) is excessive must be decided in accordance with a set of principles determined by the Secretary of State for the year.

(2)A set of principles—

(a)may contain one principle or two or more principles;

(b)must constitute or include a comparison falling within subsection (3) below.

(3)A comparison falls within this subsection if it is between—

(a)the authority's relevant basic amount of council tax for the year under consideration, and

(b)the authority's relevant basic amount of council tax for the financial year immediately preceding the year under consideration.

(4)If for the purposes of this section the Secretary of State determines categories of authority for the year under consideration—

(a)any principles determined for the year must be such that the same set is determined for all authorities (if more than one) falling within the same category;

(b)as regards an authority which does not fall within any of the categories, the authority's relevant basic amount of council tax for the year is not capable of being excessive for the purposes of this Chapter.

(5)If the Secretary of State does not determine such categories, any principles determined for the year under consideration must be such that the same set is determined for all authorities.

(6)A principle that applies to the Greater London Authority and that constitutes or includes a comparison falling within subsection (3) above may only provide for—

(a)a comparison between unadjusted relevant basic amounts of council tax,

(b)a comparison between adjusted relevant basic amounts of council tax, or

(c)a comparison within paragraph (a) and a comparison within paragraph (b).

(7)In determining categories of authorities for the year under consideration the Secretary of State must take into account any information that the Secretary of State thinks is relevant.]

Textual Amendments

F1Pt. 1 Ch. 4ZA inserted (3.12.2011) by Localism Act 2011 (c. 20), ss. 72(1), 240(2), Sch. 5; S.I. 2011/2896, art. 2(g) (with art. 3(1)(2))

Modifications etc. (not altering text)

C1S. 52ZC applied (with modifications) (cond.) (30.1.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 41(18)-(21), 49(3)

C2S. 52ZC applied (with modifications) (cond.) (30.1.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 41(14)-(18), 49(3)